http://www.legislation.gov.uk/uksi/1990/2231/signature/madeThe Income Tax (Building Societies) (Dividends and Interest) Regulations 1990Building societiesIncome taxTaxCorporation taxKing's Printer of Acts of Parliament2015-02-10INCOME TAXThese Regulations, made under section 477A(1) of the Income and Corporation Taxes Act 1988 (“the 1988 Act”) and paragraph 16 of Schedule 5 to the Finance Act 1990, prescribe the cases in which a building society is required to deduct income tax from any dividend or interest paid or credited in any year of assessment in respect of shares in, or deposits with or loans to, the society, and to account for and pay income tax deducted to the Board.A. J. G. IsaacT. J. PainterTwo of the Commissioners of Inland Revenue8th November 1990
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<dc:title>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</dc:title>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-9-a" URI="http://www.legislation.gov.uk/id/uksi/1992/11/regulation/9/a">reg.9(a)</ukm:Section>
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-11-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11/2">reg.11(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-9-b" URI="http://www.legislation.gov.uk/id/uksi/1992/11/regulation/9/b">reg.9(b)</ukm:Section>
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</ukm:InForceDates>
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<ukm:UnappliedEffect AffectedYear="1990" Comments="reg.1 l(2)(a) subst" EffectId="key-cf2b76e5b408baa68aee681f3c402ad6" RequiresApplied="true" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingClass="UnitedKingdomStatutoryInstrument" Type="substituted" Created="2019-07-11T00:00:00" AffectingProvisions="reg.9(c)" Modified="2019-07-11T00:00:00" Row="2991" AffectingNumber="11" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/11" AffectingYear="1992" AffectedNumber="2231" URI="http://www.legislation.gov.uk/id/effect/key-cf2b76e5b408baa68aee681f3c402ad6" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectedProvisions="reg.1 l(2)(a)">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-1-l" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/1/l" FoundRef="regulation-1">reg.1 l</ukm:Section>
<ukm:Section Ref="regulation-1-2-a" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/1/2/a" FoundRef="regulation-1">reg.1(2)(a)</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992</ukm:AffectingTitle>
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<ukm:Section Ref="regulation-9-c" URI="http://www.legislation.gov.uk/id/uksi/1992/11/regulation/9/c">reg.9(c)</ukm:Section>
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</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1990" AffectingProvisions="reg.9(d)" AffectedProvisions="reg.11 (2A)" AffectedClass="UnitedKingdomStatutoryInstrument" EffectId="key-3a0a3716e1f7dc1550ace18d24eeb401" AffectingYear="1992" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/11" Type="added" AffectedNumber="2231" Row="2992" Comments="reg.11 (2A) added" AffectingNumber="11" Modified="2019-07-11T00:00:00" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-3a0a3716e1f7dc1550ace18d24eeb401" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingClass="UnitedKingdomStatutoryInstrument" Created="2019-07-11T00:00:00">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-11" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11">reg.11</ukm:Section>
<ukm:Section Ref="regulation-11-2A" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11/2A" FoundRef="regulation-11">(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-9-d" URI="http://www.legislation.gov.uk/id/uksi/1992/11/regulation/9/d">reg.9(d)</ukm:Section>
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<ukm:InForceDates>
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<ukm:UnappliedEffect AffectingProvisions="reg.9(e)" Row="2993" AffectingClass="UnitedKingdomStatutoryInstrument" Type="amended" Created="2019-07-11T00:00:00" AffectedNumber="2231" Comments="reg.11(4) am" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" URI="http://www.legislation.gov.uk/id/effect/key-db6159d23a2e6a46e9ee8cba1dd3aaa9" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/11" AffectingYear="1992" AffectedYear="1990" AffectedProvisions="reg.11(4)" AffectingNumber="11" Modified="2019-07-11T00:00:00" AffectedClass="UnitedKingdomStatutoryInstrument" EffectId="key-db6159d23a2e6a46e9ee8cba1dd3aaa9">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
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<ukm:Section Ref="regulation-11-4" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11/4">reg.11(4)</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-9-e" URI="http://www.legislation.gov.uk/id/uksi/1992/11/regulation/9/e">reg.9(e)</ukm:Section>
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<ukm:UnappliedEffect AffectingNumber="11" AffectedProvisions="reg.12 renumbered and" AffectingProvisions="reg.10" Type="amended" AffectedNumber="2231" Comments="reg.12 renumbered and am" AffectedYear="1990" RequiresApplied="true" EffectId="key-d29eaf08a16fb88d55f468a292bc17af" URI="http://www.legislation.gov.uk/id/effect/key-d29eaf08a16fb88d55f468a292bc17af" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingYear="1992" Created="2019-07-11T00:00:00" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/11" Row="2994" Modified="2019-07-11T00:00:00">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-12" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12">reg.12</ukm:Section>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-10" URI="http://www.legislation.gov.uk/id/uksi/1992/11/regulation/10">reg.10</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" Comments="reg.12(2)(3) added" AffectingProvisions="reg.10" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingYear="1992" Created="2019-07-11T00:00:00" URI="http://www.legislation.gov.uk/id/effect/key-aaefb8c806da960fdf6fb6b9112f5543" AffectingNumber="11" Modified="2019-07-11T00:00:00" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2231" RequiresApplied="true" AffectedProvisions="reg.12(2)(3)" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/11" EffectId="key-aaefb8c806da960fdf6fb6b9112f5543" AffectedYear="1990" Type="added" Row="2995">
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<ukm:Section Ref="regulation-12-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12/2" FoundRef="regulation-12">reg.12(2)</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-10" URI="http://www.legislation.gov.uk/id/uksi/1992/11/regulation/10">reg.10</ukm:Section>
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<ukm:InForceDates>
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</ukm:InForceDates>
</ukm:UnappliedEffect>
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-14-3" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/14/3">regs.14(3)</ukm:Section>
<ukm:Section Ref="regulation-15-1" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/15/1">15(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-II" URI="http://www.legislation.gov.uk/id/uksi/1992/11/regulation/II" err:Ref="Section missing in legislation" Missing="true">regs.II</ukm:Section>
<ukm:Section Ref="regulation-12" URI="http://www.legislation.gov.uk/id/uksi/1992/11/regulation/12">12</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="3629" Type="words substituted" AffectingYear="2001" EffectId="key-d3976408b195d5de200247df707f2551" Modified="2013-08-08T17:19:50.251+01:00" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="1990" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2231" AffectingProvisions="art. 128" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/3629" Created="2013-08-08T17:19:50.251+01:00" AffectedProvisions="reg. 4(l)(r)" Comments="coming into force immediately after SI 2001/3629 Pt. 1 2" URI="http://www.legislation.gov.uk/id/effect/upload-00xfwc51-59">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-l-r" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/l/r" FoundRef="regulation-4">reg. 4(l)(r)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-128" URI="http://www.legislation.gov.uk/id/uksi/2001/3629/article/128">art. 128</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2-b" URI="http://www.legislation.gov.uk/id/uksi/2001/3629/article/1/2/b">art. 1(2)(b)</ukm:Section>
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<ukm:InForceDates>
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</ukm:InForceDates>
</ukm:UnappliedEffect>
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2">reg 2</ukm:Section>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/4">4</ukm:Section>
</ukm:AffectingProvisions>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectingNumber="404" AffectedYear="1990" Type="am" AffectingYear="2001" AffectedNumber="2231" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Created="2013-10-13T01:10:56.719+01:00" AffectingProvisions="regs 3, 5" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-404xls-5" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/404" Modified="2013-10-13T01:10:56.719+01:00" EffectId="key-c761640c533f30a861f66981c5e79be5" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="reg 4">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4">reg 4</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/5">5</ukm:Section>
</ukm:AffectingProvisions>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="reg 5" Modified="2013-10-13T01:10:56.719+01:00" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" EffectId="key-b87cbd22d53ae8acc452b401ad2f5227" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/404" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-404xls-6" AffectingNumber="404" AffectedNumber="2231" AffectingYear="2001" AffectingProvisions="regs 3, 6" Type="am" Created="2013-10-13T01:10:56.719+01:00" AffectedYear="1990" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/5">reg 5</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/6">6</ukm:Section>
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</ukm:UnappliedEffect>
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/5">reg 5</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
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</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-854705143b6e29c345252a68bcbeb2a2" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="reg 11" AffectedYear="1990" Created="2013-10-13T01:10:56.719+01:00" RequiresApplied="true" AffectingNumber="404" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/404" Modified="2013-10-13T01:10:56.719+01:00" AffectingYear="2001" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-404xls-8" AffectingClass="UnitedKingdomStatutoryInstrument" Type="rev in pt" AffectingProvisions="regs 3, 7(1), (2), (6)–(9)" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectedNumber="2231">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-11" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11">reg 11</ukm:Section>
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<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-7-1" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/7/1">7(1)</ukm:Section>
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<ukm:Section Ref="regulation-7-6" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/7/6">(6)</ukm:Section>
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</ukm:AffectingProvisions>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/404" RequiresApplied="true" AffectedYear="1990" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-404xls-9" EffectId="key-5e630fb218949f3521479b2738930b6c" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Created="2013-10-13T01:10:56.719+01:00" AffectingClass="UnitedKingdomStatutoryInstrument" Type="am" AffectingProvisions="regs 3, 7(1), (3)–(5)" AffectedProvisions="reg 11" AffectingYear="2001" AffectedNumber="2231" Modified="2013-10-13T01:10:56.719+01:00" AffectingNumber="404">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-11" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11">reg 11</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-7-1" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/7/1">7(1)</ukm:Section>
<ukm:Section Ref="regulation-7-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/7/3">(3)</ukm:Section>
–(5)
</ukm:AffectingProvisions>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-d111ba5d5f4828b7e70c0105706a1357" AffectingNumber="404" Type="rev in pt" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2001" AffectedNumber="2231" AffectedClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" Created="2013-10-13T01:10:56.719+01:00" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/404" AffectedYear="1990" AffectedProvisions="reg 12" Modified="2013-10-13T01:10:56.719+01:00" AffectingProvisions="regs 3, 8(c), 10(b)(ii)" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-404xls-10" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-12" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12">reg 12</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-8-c" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/8/c">8(c)</ukm:Section>
<ukm:Section Ref="regulation-10-b-ii" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/10/b/ii">10(b)(ii)</ukm:Section>
</ukm:AffectingProvisions>
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-12" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12">reg 12</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-8" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/8">8</ukm:Section>
–11
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-12A" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12A" err:Ref="Section missing in legislation" Missing="true">reg 12A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-12" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/12">12</ukm:Section>
</ukm:AffectingProvisions>
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<ukm:UnappliedEffect Created="2013-10-13T01:10:56.719+01:00" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-404xls-13" AffectingYear="2001" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectedProvisions="reg 14A" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/404" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="regs 3, 13" AffectingNumber="404" RequiresApplied="true" AffectedNumber="2231" Modified="2013-10-13T01:10:56.719+01:00" EffectId="key-353f47d5c9d53163b0deed9df7771035" Type="added" AffectedYear="1990" AffectingClass="UnitedKingdomStatutoryInstrument">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-14A" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/14A" err:Ref="Section missing in legislation" Missing="true">reg 14A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-13" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/13">13</ukm:Section>
</ukm:AffectingProvisions>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2001" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-404xls-14" AffectedNumber="2231" EffectId="key-154adc68b6b423d02ecc723d0a27502a" AffectedProvisions="regs 15A, 15" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/404" AffectedYear="1990" Type="added" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectedClass="UnitedKingdomStatutoryInstrument" Modified="2013-10-13T01:10:56.719+01:00" AffectingProvisions="regs 3, 14" AffectingNumber="404" Created="2013-10-13T01:10:56.719+01:00">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-15A" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/15A" err:Ref="Section missing in legislation" Missing="true">regs 15A</ukm:Section>
<ukm:Section Ref="regulation-15" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/15">15</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-14" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/14">14</ukm:Section>
</ukm:AffectingProvisions>
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<ukm:UnappliedEffect Type="am" Modified="2013-10-13T01:10:56.719+01:00" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2231" AffectingProvisions="regs 3, 15" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-b81b35426df597f42da3641654b26f69" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/404" AffectedProvisions="reg 16" Created="2013-10-13T01:10:56.719+01:00" AffectedYear="1990" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-404xls-15" AffectingNumber="404" AffectingYear="2001">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-16" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/16">reg 16</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
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<ukm:UnappliedEffect EffectId="key-1dee18d1585422ebfeb3dd6526d1182e" Modified="2013-10-13T01:11:26.626+01:00" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingNumber="405" Created="2013-10-13T01:11:26.626+01:00" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/405" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-405xls-4" Notes="adding SI 1992/15, reg 11" Type="saved" AffectedYear="1990" AffectingYear="2001" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="regs 1, 2, 10 (adding SI 1992/15, reg 11)" AffectedProvisions="regs 11, 15" AffectedNumber="2231">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-11" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11">regs 11</ukm:Section>
<ukm:Section Ref="regulation-15" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/15">15</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2001/405/regulation/1">regs 1</ukm:Section>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2001/405/regulation/2">2</ukm:Section>
<ukm:Section Ref="regulation-10" URI="http://www.legislation.gov.uk/id/uksi/2001/405/regulation/10">10</ukm:Section>
(adding SI 1992/15
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)
</ukm:AffectingProvisions>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" Row="3562" URI="http://www.legislation.gov.uk/id/effect/key-3b4fc802ea12bc7521f10cbe14ee1c77" Created="2019-07-11T00:00:00" Comments="reg.2 (defns of qualifying certificale of deposit and qualifying deposit right) replaced" AffectingNumber="2915" AffectedYear="1990" AffectingProvisions="reg.3(a)" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectedProvisions="reg.2 (defns of qualifying certificale of deposit and qualifying deposit right)" Modified="2019-07-11T00:00:00" Type="replaced" EffectId="key-3b4fc802ea12bc7521f10cbe14ee1c77" AffectedNumber="2231" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectingYear="1992">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2">reg.2</ukm:Section>
(defns of qualifying certificale of deposit and qualifying deposit right)
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-a" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/3/a">reg.3(a)</ukm:Section>
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</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Created="2019-07-11T00:00:00" AffectingNumber="2915" AffectedYear="1990" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectingProvisions="reg.3(b)" AffectedProvisions="reg.2 (defn of exempt friendly society)" EffectId="key-ec116dd45a1642bacc713396c05c8a21" Row="3563" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-ec116dd45a1642bacc713396c05c8a21" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2231" Comments="reg.2 (defn of exempt friendly society) rev" AffectingYear="1992" Type="revoked" Modified="2019-07-11T00:00:00">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
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friendly society)
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-b" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/3/b">reg.3(b)</ukm:Section>
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<ukm:InForceDates>
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</ukm:InForceDates>
</ukm:UnappliedEffect>
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
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<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-c0b9b1aa78166d348609d2cb2a00050e" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingYear="1992" Row="3565" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectedNumber="2231" Comments="reg.4(1)(e) rev" AffectedProvisions="reg.4(1)(e)" AffectingNumber="2915" Type="revoked" Modified="2019-07-11T00:00:00" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-c0b9b1aa78166d348609d2cb2a00050e" AffectingProvisions="reg.4(1)(a)(i)" AffectedYear="1990" Created="2019-07-11T00:00:00">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-1-e" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/e">reg.4(1)(e)</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
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</ukm:UnappliedEffect>
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-1-g" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/g">reg.4(1)(g)</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4-1-a-ii" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/4/1/a/ii">reg.4(1)(a)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
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</ukm:UnappliedEffect>
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-1-j" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/j">reg.4(1)(j)</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
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<ukm:InForceDates>
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</ukm:InForceDates>
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-1-q" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/q" FoundRef="regulation-4">reg.4(1)(q)</ukm:Section>
<ukm:Section Ref="regulation-4-1-r" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/r" FoundRef="regulation-4">(r)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4-1-a-v" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/4/1/a/v">reg.4(1)(a)(v)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="reg.4(2)-(4)" Row="3569" AffectedNumber="2231" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Created="2019-07-11T00:00:00" EffectId="key-01867b4619fc432aaa70f36d9b1c38ce" Modified="2019-07-11T00:00:00" AffectingYear="1992" Comments="reg.4(2)-(4) rev (saving)" AffectingNumber="2915" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" RequiresApplied="true" Type="revoked (saving)" AffectingProvisions="reg.4(1)(b)" URI="http://www.legislation.gov.uk/id/effect/key-01867b4619fc432aaa70f36d9b1c38ce" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="1990" AffectedClass="UnitedKingdomStatutoryInstrument">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="regulation-4-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/2" End="regulation-4-4" UpTo="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/4">
<ukm:Section Ref="regulation-4-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/2">reg.4(2)</ukm:Section>
-
<ukm:Section Ref="regulation-4-4" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/4">(4)</ukm:Section>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4-1-b" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/4/1/b">reg.4(1)(b)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectingYear="1992" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2231" Comments="reg.11(2A) am" EffectId="key-ec88aa1b49febedd0621f884e66c43fa" Type="amended" AffectedYear="1990" AffectingProvisions="reg.5(a)" AffectedClass="UnitedKingdomStatutoryInstrument" Modified="2019-07-11T00:00:00" Row="3570" URI="http://www.legislation.gov.uk/id/effect/key-ec88aa1b49febedd0621f884e66c43fa" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Created="2019-07-11T00:00:00" AffectedProvisions="reg.11(2A)" AffectingNumber="2915">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-11-2A" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11/2A" FoundRef="regulation-11">reg.11(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-5-a" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/5/a">reg.5(a)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg.5(b)" Comments="reg.11(2B) added" AffectingNumber="2915" AffectedYear="1990" AffectingYear="1992" AffectedNumber="2231" EffectId="key-33652f74c699fcb10aad40166d6d6736" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-33652f74c699fcb10aad40166d6d6736" AffectedProvisions="reg.11(2B)" AffectedClass="UnitedKingdomStatutoryInstrument" Row="3571" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" Type="added" Created="2019-07-11T00:00:00" Modified="2019-07-11T00:00:00" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-11-2B" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11/2B" FoundRef="regulation-11">reg.11(2B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-5-b" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/5/b">reg.5(b)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-90d381866d5d31765519c77dfdc153f9" AffectingYear="1992" AffectingNumber="2915" AffectedYear="1990" AffectingProvisions="reg.6(a)(b)" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingClass="UnitedKingdomStatutoryInstrument" Row="3572" Type="amended" Modified="2019-07-11T00:00:00" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectedNumber="2231" Comments="reg.12(1) am" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-90d381866d5d31765519c77dfdc153f9" Created="2019-07-11T00:00:00" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectedProvisions="reg.12(1)">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-12-1" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12/1" FoundRef="regulation-12">reg.12(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6-a-b" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/6/a/b" FoundRef="regulation-6">reg.6(a)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1990" AffectingNumber="2915" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-ed391ad8c2af3baf641fe84813659ec7" Created="2019-07-11T00:00:00" Row="3573" AffectingProvisions="reg.6(c)" EffectId="key-ed391ad8c2af3baf641fe84813659ec7" AffectingYear="1992" RequiresApplied="true" AffectedNumber="2231" Modified="2019-07-11T00:00:00" Comments="reg.12(1)(b) subst" AffectedProvisions="reg.12(1)(b)" Type="substituted" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-12-1-b" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12/1/b" FoundRef="regulation-12">reg.12(1)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6-c" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/6/c">reg.6(c)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="2915" AffectingProvisions="reg.6(d)" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectingYear="1992" AffectedClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-0bcb753cca60279d799e4c4a5949aa22" RequiresApplied="true" Modified="2019-07-11T00:00:00" EffectId="key-0bcb753cca60279d799e4c4a5949aa22" AffectedNumber="2231" Comments="reg.12(1)(c)(d) added" Created="2019-07-11T00:00:00" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Type="added" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="reg.12(1)(c)(d)" Row="3574" AffectedYear="1990">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-12-1-c" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12/1/c" FoundRef="regulation-12">reg.12(1)(c)</ukm:Section>
<ukm:Section Ref="regulation-12-1-d" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12/1/d" FoundRef="regulation-12">(d)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6-d" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/6/d">reg.6(d)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Created="2019-05-02T00:00:00" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Row="3597" RequiresApplied="true" Comments="reg.2 renumbered (as reg.2(D)" Modified="2019-05-02T00:00:00" AffectingNumber="223" URI="http://www.legislation.gov.uk/id/effect/key-e6f1c1d85f3858130d4664433efc4c05" EffectId="key-e6f1c1d85f3858130d4664433efc4c05" AffectingYear="1996" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" AffectedNumber="2231" AffectedProvisions="reg.2" AffectingProvisions="reg.3(1)" AffectedClass="UnitedKingdomStatutoryInstrument" Type="renumbered (as reg.2(D)" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="1990">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2">reg.2</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-1" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/3/1">reg.3(1)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="223" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" AffectedNumber="2231" Comments="reg.2(1) (defn. of the appropriate person) am." AffectedYear="1990" AffectingProvisions="reg.3(2)(a)" Created="2019-05-02T00:00:00" Type="amended" AffectedProvisions="reg.2(1) (defn. of the appropriate person)" Row="3598" Modified="2019-05-02T00:00:00" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingYear="1996" EffectId="key-9a168530d42da5586b550003508885f5" URI="http://www.legislation.gov.uk/id/effect/key-9a168530d42da5586b550003508885f5">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-2-1" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2/1" FoundRef="regulation-2">reg.2(1)</ukm:Section>
(defn. of the appropriate person)
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-2-a" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/3/2/a">reg.3(2)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="reg.2(1) (defn. of discretionary or accumulation trust)" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" Modified="2019-05-02T00:00:00" Comments="reg.2(1) (defn. of discretionary or accumulation trust) added" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingNumber="223" Type="added" Row="3599" AffectedYear="1990" URI="http://www.legislation.gov.uk/id/effect/key-8719848fdd99086bd488a220e3032f67" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingYear="1996" AffectingProvisions="reg.3(2)(b)" AffectedNumber="2231" Created="2019-05-02T00:00:00" EffectId="key-8719848fdd99086bd488a220e3032f67" RequiresApplied="true">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
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<ukm:Section Ref="regulation-2-1" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2/1" FoundRef="regulation-2">reg.2(1)</ukm:Section>
(defn. of discretionary or accumulation trust)
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-2-b" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/3/2/b">reg.3(2)(b)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-bf6183cf93817e3d6bcd00ccc51cc0f5" AffectingYear="1996" Type="added" AffectedProvisions="reg.2(2)(3)" Modified="2019-05-02T00:00:00" AffectedYear="1990" Created="2019-05-02T00:00:00" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2231" RequiresApplied="true" AffectingNumber="223" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Comments="reg.2(2)(3) added" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" URI="http://www.legislation.gov.uk/id/effect/key-bf6183cf93817e3d6bcd00ccc51cc0f5" AffectingProvisions="reg.3(3)" Row="3600">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-2-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2/2" FoundRef="regulation-2">reg.2(2)</ukm:Section>
<ukm:Section Ref="regulation-2-3" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2/3" FoundRef="regulation-2">(3)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-3" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/3/3">reg.3(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="1996" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" Row="3601" RequiresApplied="true" Created="2019-05-02T00:00:00" Modified="2019-05-02T00:00:00" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingNumber="223" AffectedNumber="2231" Type="added" URI="http://www.legislation.gov.uk/id/effect/key-b22bfb8a2e607e709d6bc493f9fc59f2" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingProvisions="reg.4" AffectedYear="1990" AffectedProvisions="reg.4(1)(bb)" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-b22bfb8a2e607e709d6bc493f9fc59f2" Comments="reg.4(1)(bb) added">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-1-bb" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/bb" FoundRef="regulation-4">reg.4(1)(bb)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/4">reg.4</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Comments="regs.4(1)(o),5(2)(c)(i) am." AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Created="2019-05-02T00:00:00" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-827bbd6af1702130834c18ff6ca21ea5" Row="3602" AffectingNumber="223" AffectedYear="1990" Type="amended" AffectedNumber="2231" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingYear="1996" AffectingProvisions="reg.5(1)(2)" AffectedProvisions="regs.4(1)(o),5(2)(c)(i)" URI="http://www.legislation.gov.uk/id/effect/key-827bbd6af1702130834c18ff6ca21ea5" Modified="2019-05-02T00:00:00">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-1-o" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/o" FoundRef="regulation-4">regs.4(1)(o)</ukm:Section>
<ukm:Section Ref="regulation-5-2-c-i" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/5/2/c/i">5(2)(c)(i)</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-5-1" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/5/1">reg.5(1)</ukm:Section>
<ukm:Section Ref="regulation-5-2" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/5/2">(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomStatutoryInstrument" EffectId="key-a6ac83e00b81e6a79192eb6ae0f40b05" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Created="2019-05-02T00:00:00" URI="http://www.legislation.gov.uk/id/effect/key-a6ac83e00b81e6a79192eb6ae0f40b05" AffectedYear="1990" Row="3603" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="1996" AffectingNumber="223" RequiresApplied="true" Modified="2019-05-02T00:00:00" AffectedProvisions="reg.11(2)" AffectingProvisions="reg.6" Type="replaced (by reg.11(2)(2A)(2AB)(2AC))" AffectedNumber="2231" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" Comments="reg.11(2) replaced (by reg.11(2)(2A)(2AB)(2AC))">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-11-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11/2">reg.11(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/6">reg.6</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<person refersTo="#ref-d4e1137">A. J. G. Isaac</person>
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<role refersTo="#ref-d4e1141">Two of the Commissioners of Inland Revenue</role>
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